Date:    09/18/2000  8:22 PM

Subject: SEC Proposed Rule S7-13-00

Dear Sir:
     
The company that I work for uses one of the major CPA firms for many services 
including audits.  Having one firm handle intertwining services is extremely 
efficient.  Please do not institute SEC Proposed Rule S7-13-00.  This rule 
will increase expenses for many companies without any true need.
     
Thank you.
     
Jim Geary, CFO
Los Angeles, CA
818 247-3681